ND HB1149

Requires occupational and professional boards to provide audits once every two years by a certified or licensed public accountant, with reports submitted to the state auditor's office.

Allows boards to request the state auditor conduct the audit instead, with fees deposited into the state auditor operating account.

Permits boards with less than $200,000 in annual receipts to submit an annual report to the state auditor instead of obtaining biennial audits.

Authorizes the state auditor to charge boards up to $50 per hour for reviewing annual reports and to charge fair value fees for additional examinations or audits when reports are not filed.